CERTIFICATE OF COST ALLOCATION PLAN <br />This is to certify that I have reviewed the cost allocation plan submitted herewith and to the best <br />of my knowledge and belief: <br />(1) All costs included in this proposal [identify date] to establish cost allocations or billings for <br />[identify period covered by plan] are allowable in accordance with the requirements of OMB <br />Circular A-87, "Cost Principles for State, Local, and Indian Tribal Governments," and the <br />Federal award(s) to which they apply. Unallowable costs have been adjusted for in allocating <br />costs as indicated in the cost allocation plan. <br />(2) All costs included in this proposal are properly allocable to Federal awards on the basis of a <br />beneficial or causal relationship between the expenses incurred and the awards to which they are <br />allocated in accordance with applicable requirements. Further, the same costs that have been <br />treated as indirect costs have not been claimed as direct costs. Similar types of costs have been <br />accounted for consistently. <br />I declare that the foregoing is true and correct. <br />Governmental Unit: _____________________ <br />Signature: ____________________________ <br />Name of Official: _______________________ <br />Title: _______________________________ <br />Date of Execution: _____________________ <br />F. Negotiation and Approval of Central Service Plans. <br />1. All proposed central service cost allocation plans that are required to be submitted will be <br />reviewed, negotiated, and approved by the Federal cognizant agency on a timely basis. The <br />cognizant agency will review the proposal within six months of receipt of the proposal and either <br />negotiate/approve the proposal or advise the governmental unit of the additional documentation <br />needed to support/evaluate the proposed plan or the changes required to make the proposal <br />acceptable. Once an agreement with the governmental unit has been reached, the agreement will <br />be accepted and used by all Federal agencies, unless prohibited or limited by statute. Where a <br />Federal funding agency has reason to believe that special operating factors affecting its awards <br />necessitate special consideration, the funding agency will, prior to the time the plans are <br />negotiated, notify the cognizant agency. <br />2. The results of each negotiation shall be formalized in a written agreement between the <br />cognizant agency and the governmental unit. This agreement will be subject to re-opening if the <br />agreement is subsequently found to violate a statute or the information upon which the plan was <br />negotiated is later found to be materially incomplete or inaccurate. The results of the negotiation <br />shall be made available to all Federal agencies for their use. <br />45 <br /> <br />